Township of Rochester, PA
Beaver County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Rochester as indicated in article histories. Amendments noted where applicable.]

ARTICLE I
Per Capita Tax (§ 144-1 — § 144-9) 

ARTICLE II
Local Services Tax (§ 144-10 — § 144-18.7) 

ARTICLE III
Earned Income Tax (§ 144-19 — § 144-27) 

ARTICLE IV
Mercantile Tax (§ 144-28 — § 144-37) 

ARTICLE V
Realty Transfer Tax (§ 144-38 — § 144-54) 

ARTICLE VI
Local Taxpayers Bill of Rights (§ 144-55 — § 144-60) 

Article I Per Capita Tax

§ 144-1 Tax levied.

§ 144-2 Collection.

§ 144-3 Bond of Tax Collector.

§ 144-4 Expenses.

§ 144-5 Notice.

§ 144-6 Minimum age.

§ 144-7 Authority and powers of Tax Collector.

§ 144-8 Exemption.

§ 144-9 Violations and penalties.

Article II Local Services Tax

§ 144-10 Title.

§ 144-11 Legislative authority.

§ 144-12 Purpose.

§ 144-13 Definitions.

§ 144-14 Levy of tax; use of tax; amount of tax.

§ 144-15 Exemptions; refunds.

§ 144-16 Duty of employers to collect.

§ 144-17 Returns.

§ 144-18 Dates for determining tax liability and payment.

§ 144-18.1 Self-employed individuals.

§ 144-18.2 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 144-18.3 Nonresidents subject to tax.

§ 144-18.4 Administration of tax.

§ 144-18.5 Suits for collection.

§ 144-18.6 Violations and penalties.

§ 144-18.7 Interpretation.

Article III Earned Income Tax

§ 144-19 Definitions.

§ 144-20 Imposition of tax.

§ 144-21 Exemption.

§ 144-22 Declaration and payment of tax.

§ 144-23 Collection at source.

§ 144-24 Powers and duties of officer.

§ 144-25 Suit for collection of tax.

§ 144-26 Interest and costs.

§ 144-27 Violations and penalties.

Article IV Mercantile Tax

§ 144-28 Definitions.

§ 144-29 Levy and collection of tax.

§ 144-30 Mercantile license required.

§ 144-31 Imposition and rate of tax.

§ 144-32 Computation of volume of business.

§ 144-33 Returns.

§ 144-34 Payment.

§ 144-35 Powers and duties of Tax Collector.

§ 144-36 Suit for collection; interest.

§ 144-37 Violations and penalties.

Article V Realty Transfer Tax

§ 144-38 Short title.

§ 144-39 Authority.

§ 144-40 Definitions.

§ 144-41 Imposition of tax; interest.

§ 144-42 Exempt parties.

§ 144-43 Excluded transactions.

§ 144-44 Documents relating to associations or corporations.

§ 144-45 Acquired company.

§ 144-46 Credits against tax.

§ 144-47 Extension of lease.

§ 144-48 Proceeds of judicial sale.

§ 144-49 Duties of Recorder of Deeds.

§ 144-50 Statement of value.

§ 144-51 Civil penalties.

§ 144-52 Lien.

§ 144-53 Enforcement.

§ 144-54 Regulations.

Article VI Local Taxpayers Bill of Rights

§ 144-55 Approval of rules and regulations.

§ 144-56 Disclosure statement.

§ 144-57 Form of petition for appeal and refund.

§ 144-58 Appeal procedures.

§ 144-59 Approval of appeal procedures.

§ 144-60 Effective date.